| 51101 | Smart Guard Limited | 1 | £2,745 |
| 51102 | Smart Guard Security Ltd (Dissolved) | 1 | £0 |
| 51103 | Smart Hospitals Ltd | 1 | £0 |
| 51104 | Smart Interior Fit Out Ltd | 1 | £2,007 |
| 51105 | Smart Medical Clinics Ltd (Respondent 1/R1) Mr. Martin Dace (Respondent 2/R2) Ms. Monika Mordel (Respondent 3/R3) Ms. Sylvia Nieciecka (Respondent 4/R4) Mr. Michael Spira (Respondent 5/R5) Mr. Mike Parker (Respondent 6/R6) | 1 | £4,741 |
| 51106 | Smart Metering Systems plc | 1 | £0 |
| 51107 | Smart Money Online | 1 | £8,491 |
| 51108 | Smart Move Sales & Service Limited | 1 | £2,711 |
| 51109 | Smart Move Supported Housing Ltd | 1 | £0 |
| 51110 | Smart NYD Limited t/a New York Diner | 1 | £0 |
| 51111 | Smart Office Solutions Limited | 1 | £0 |
| 51112 | Smartpark and SMG Meet and Greet | 1 | £0 |
| 51113 | Smart Parking Ltd | 1 | £564 |
| 51114 | Smartpay Payment Solutions | 1 | £4,989 |
| 51115 | Smart People UK Ltd | 1 | £757 |
| 51116 | Smart Planet Media | 1 | £1,000 |
| 51117 | Smart Scaffolding Limited | 1 | £0 |
| 51118 | Smartsec Solutions Limited | 1 | £0 |
| 51119 | Smart Separations Limited (in voluntary liquidation) Secretary of State for Business and Trade | 1 | £0 |
| 51120 | Smart Services Logistics UK Ltd | 1 | £0 |
| 51121 | Smart Smile Care Limited t/a First Dental Care | 1 | £0 |
| 51122 | Smart Systems Limited | 1 | £7,855 |
| 51123 | Smart Tan UK Ltd | 1 | £0 |
| 51124 | Smart Tax & Accountancy Ltd | 1 | £0 |
| 51125 | Smartuki Motorsport Limited (previously named as second respondent but now dissolved) | 1 | £15,938 |
| 51126 | Smart Utilities Scotland Limited | 1 | £0 |
| 51127 | Smart Vehicle Storage Limited | 1 | £0 |
| 51128 | Smartway Health and Social Care Ltd | 1 | £0 |
| 51129 | Smart Windscreens Limited | 1 | £0 |
| 51130 | Smart Workwear Ltd | 1 | £3,424 |
| 51131 | Smartypantsltd | 1 | £0 |
| 51132 | Smashed Patties (Greenock) Limited | 1 | £1,146 |
| 51133 | Smashed Patties Limmited | 1 | £1,850 |
| 51134 | Smash Monkey Productions Ltd Heard | 1 | £1,390 |
| 51135 | SMB 2001 Limited (In Liquidation) | 1 | £58,632 |
| 51136 | SM Bayne & Co Ltd | 1 | £0 |
| 51137 | Smbc | 1 | £0 |
| 51138 | SMBC Nikko Capital Markets Ltd | 1 | £0 |
| 51139 | SMB Electrical Contractors Limited | 1 | £0 |
| 51140 | SMB Interiors Ltd | 1 | £0 |
| 51141 | S McDonald, an Inspector appointed by City of Edinburgh Council | 1 | £0 |
| 51142 | S McIntosh (consultant) | 1 | £0 |
| 51143 | S McKee | 1 | £0 |
| 51144 | SMC Premier Group Limited | 1 | £0 |
| 51145 | SMDG Coachworks Limited | 1 | £7,610 |
| 51146 | SME (PIZZA) Limited | 1 | £1,342 |
| 51147 | SM Foods Ltd | 1 | £0 |
| 51148 | SMG Europe Holdings Limited | 1 | £0 |
| 51149 | SMG Europe Holdings Limited t/a ASM Global | 1 | £0 |
| 51150 | SM Global Consultancy Limited (t/a Staffing Match) | 1 | £0 |
| 51151 | SM Global Consultancy Ltd TA Staffing Match | 1 | £0 |
| 51152 | SMG (UK) Limited | 1 | £0 |
| 51153 | S&M Healthcare Limited | 1 | £0 |
| 51154 | S&M Herling Limited | 1 | £9,677 |
| 51155 | Smie UK Ltd | 1 | £0 |
| 51156 | SMI Group Ltd | 1 | £0 |
| 51157 | Smile Care Salford Ltd | 1 | £0 |
| 51158 | Smile Care South Limited | 1 | £0 |
| 51159 | Smile Foster Care Limited | 1 | £0 |
| 51160 | Smile Hairdressing Limited | 1 | £0 |
| 51161 | Smilepod Limited | 1 | £0 |
| 51162 | Smile Publications Ltd | 1 | £0 |
| 51163 | Smileright Dencare Limited | 1 | £0 |
| 51164 | Smile Studio Penarth Ltd | 1 | £0 |
| 51165 | Smile Together Dental CIC | 1 | £0 |
| 51166 | Smisby Arms Limited | 1 | £0 |
| 51167 | Smith and Byford Limited | 1 | £340 |
| 51168 | Smith and Graham Solicitors | 1 | £0 |
| 51169 | Smith and Williamson Corporate Services Ltd | 1 | £0 |
| 51170 | Smith & Brock | 1 | £0 |
| 51171 | Smith Brothers Marine Ltd | 1 | £0 |
| 51172 | Smith Brothers Stores Limited | 1 | £0 |
| 51173 | Smithers MSE Limited | 1 | £0 |
| 51174 | Smith Fencing Limited | 1 | £0 |
| 51175 | Smith & Nephew Healthcare Limited | 1 | £0 |
| 51176 | Smithridge Healthcare | 1 | £0 |
| 51177 | Smiths Business Information Services Ltd | 1 | £0 |
| 51178 | Smiths Detection Watford Limited | 1 | £0 |
| 51179 | Smiths Mechanical Services Ltd | 1 | £0 |
| 51180 | Smiths of Bath Ltd | 1 | £4,769 |
| 51181 | S m i t h - Solicitor The Scottish Ministers | 1 | £0 |
| 51182 | Smith’s Property Services | 1 | £716 |
| 51183 | Smith v Riverside Health and Fitness Ltd (in Liquidation) | 1 | £0 |
| 51184 | Smith v Warrington & Halton Teaching Hospitals NHS Foundation Trust | 1 | £0 |
| 51185 | SM & KE Limited t/a Flynn’s Boatyard | 1 | £0 |
| 51186 | SML Payroll Ltd | 1 | £0 |
| 51187 | S & M Ltd | 1 | £163 |
| 51188 | S M Melksham | 1 | £0 |
| 51189 | Smokeball UK | 1 | £0 |
| 51190 | Smoke & Mercy Limited (in liquidation) | 1 | £1,353 |
| 51191 | Smokers Lutterworth Limited (T/a Smokers Smokehouse And Bar) | 1 | £1,668 |
| 51192 | Smokin’ Gun Fitness Ltd | 1 | £0 |
| 51193 | Smokin Skulls Ltd | 1 | £0 |
| 51194 | Smokin V’s Real BBQ | 1 | £0 |
| 51195 | SMO Media Limited t/a Smart Money Online | 1 | £15,359 |
| 51196 | S Moore | 1 | £0 |
| 51197 | Smooth Accounting | 1 | £0 |
| 51198 | Smooth Gym Limited | 1 | £0 |
| 51199 | Smoothies and Bites Ltd | 1 | £2,198 |
| 51200 | Smoove plc | 1 | £0 |